{"id":9032295,"date":"2022-12-02T12:56:58","date_gmt":"2022-12-02T12:56:58","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032295"},"modified":"2022-12-02T12:58:17","modified_gmt":"2022-12-02T12:58:17","slug":"endarreriments-per-variacio-ipc-quan-simputen-en-lirpf","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/endarreriments-per-variacio-ipc-quan-simputen-en-lirpf\/","title":{"rendered":"Endarreriments per variaci\u00f3 IPC quan s’imputen en l’IRPF?"},"content":{"rendered":"\t\t
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La Direcci\u00f3 General de Tributs (DGT) recorda que la imputaci\u00f3 dels rendiments del treball s’ha de realitzar en el per\u00edode impositiu de la seva exigibilitat.\n<\/span><\/span><\/p>\n \n

La major retribuci\u00f3 que deriva d’aquesta actualitzaci\u00f3 es paga habitualment l’any posterior al que correspon.\n<\/b><\/strong><\/h2>\n \n
<\/br>\n\u00c9s habitual que els convenis col\u00b7lectius estableixin que les retribucions de cada any s’han d’actualitzar per l’IPC. No obstant aix\u00f2, com la variaci\u00f3 de l’IPC no es coneix fins al 31 de desembre de cada any, la major retribuci\u00f3 que deriva d’aquesta actualitzaci\u00f3 es paga habitualment l’any posterior al que correspon.\n
<\/br>\nImaginem que a un treballador al mar\u00e7 de 2022 se li abonen els endarreriments de conveni per variaci\u00f3 de l’IPC corresponents a l’exercici de 2021. La q\u00fcesti\u00f3 que es planteja \u00e9s si aquesta major retribuci\u00f3 s’ha d’imputar en l’IRPF en l’exercici del pagament o en l’exercici al qual correspon l’actualitzaci\u00f3.\n
<\/br>\nImputaci\u00f3 temporal en l’IRPF<\/strong>\n
<\/br>\nLa imputaci\u00f3 temporal de rendes es troba recollida en l’article 14 de la LIRPF, que en el seu apartat 1 estableix com a regla general per als rendiments del treball la seva imputaci\u00f3 “al per\u00edode impositiu en qu\u00e8 siguin exigibles pel seu perceptor”.<\/strong>\n
<\/br>\nAra b\u00e9, juntament amb aquesta regla general l’apartat 2 del mateix article inclou unes regles especials d’imputaci\u00f3 temporal<\/strong>, regles de les quals procedeix esmentar aqu\u00ed la recollida en el seu par\u00e0graf b), on s’estableix el seg\u00fcent:\n
<\/br>\n“Quan per circumst\u00e0ncies justificades no imputables al contribuent, els rendiments derivats del treball es percebin en per\u00edodes impositius diferents a aquells en qu\u00e8 van ser exigibles, s’imputessin a aquests, practicant-se, en el seu cas, autoliquidaci\u00f3 complement\u00e0ria, sense sanci\u00f3 ni interessos de demora ni cap rec\u00e0rrec. Quan concorrin les circumst\u00e0ncies previstes en el par\u00e0graf a) anterior, els rendiments es consideraran exigibles en el per\u00edode impositiu en qu\u00e8 la resoluci\u00f3 judicial adquireixi fermesa.<\/em>\n
<\/br>\nL’autoliquidaci\u00f3 es presentar\u00e0 en el termini que mitjana entre la data en qu\u00e8 es percebin i el final de l’immediat seg\u00fcent termini de declaracions per l’impost”.<\/em><\/strong>\n
<\/br>\nEn la consulta vinculant a V0969-22, de 3 de maig de 2022 de la DGT, es q\u00fcestiona pel consultant la imputaci\u00f3 temporal dels endarreriments de conveni per variaci\u00f3 de l’IPC corresponents a l’exercici de 2021″, que s’han “abonat al mar\u00e7 de 2022”, i es “aclareixi com s’han de tributar els mateixos ja que no tenim indicacions i no sabem si cal tributar-los com indica l’article 14.2 b) de la LIRPF o com a ingressos de 2022.\n
<\/br>\nLa DGT resol contestant, tenint en compte les dades referides, que l’aplicaci\u00f3 de la normativa d’imputaci\u00f3 temporal abans exposada ens porta a considerar que la imputaci\u00f3 dels rendiments objecte de consulta procedir\u00e0 realitzar-la al per\u00edode impositiu de la seva exigibilitat, circumst\u00e0ncia que cal entendre es produeix en 2022<\/strong> – perqu\u00e8 el seu c\u00e0lcul ve dau per l’IPC corresponent a 2021, c\u00e0lcul que exigeix el tancament de l’exercici-, per la qual cosa ser\u00e0 al per\u00edode impositiu 2022 al qual correspongui la seva imputaci\u00f3.\n
<\/br>\nPer a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT) recorda que la imputaci\u00f3 dels rendiments del treball s’ha de realitzar en el per\u00edode …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[597,43],"tags":[],"class_list":["post-9032295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros-servicios-cat","category-fiscal-cat"],"yoast_head":"\nEndarreriments per variaci\u00f3 IPC quan s'imputen en l'IRPF? - gremicat<\/title>\n<meta name=\"description\" content=\"La Direcci\u00f3 General de Tributs (DGT) recorda que la imputaci\u00f3 dels rendiments del treball s'ha de realitzar en el per\u00edode impositiu de la seva exigibilitat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/endarreriments-per-variacio-ipc-quan-simputen-en-lirpf\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Endarreriments per variaci\u00f3 IPC quan s'imputen en l'IRPF? 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